问题
单项选择题
编制科目汇总表时,汇总的范围是()。
A.全部会计科目的借、贷方余额
B.全部会计科目的借、贷方发生额
C.资产类和负债类会计科目的发生额
D.资产类和负债类及所有者权益类会计科目的发生额
答案
参考答案:B
解析:科目汇总表就是把企业所有的会计科目的借方和贷方发生额进行汇总编制。
编制科目汇总表时,汇总的范围是()。
A.全部会计科目的借、贷方余额
B.全部会计科目的借、贷方发生额
C.资产类和负债类会计科目的发生额
D.资产类和负债类及所有者权益类会计科目的发生额
参考答案:B
解析:科目汇总表就是把企业所有的会计科目的借方和贷方发生额进行汇总编制。
用所给词的适当形式填空。 | |
science at 9: 30. Biology is his 4_____ subject. He 5_____ it because it's really 6_____. Mr Green is his math teacher. He has 7_____ at school. His music and P.E.classes are often in the afternoon. They are 8_____. But he 9_____ like history, because it's 10_____. He has seven classes on Monday, Tuesday and Thursday. He has six classes on Wednesday and Friday. |